Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioners' 1973 income tax liability in the amount of $3,779.00.
After concessions by the parties, the only issue remaining is whether a loss arising from a loan on which petitioner was a co-maker must be treated as a business or a nonbusiness bad debt.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and...
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